Important Notice for Filers
of Return Form ST-450/451
Public Law 2006, Chapter 44, effective July 15, 2006, increased the Sales and Use Tax rate from 6% to 7% and the Salem County Reduced Rate Sales Tax from 3% to 3.5%.
Enclosed you will find the July and August 2006, ST-451 Monthly Remittance forms for your use.
The ST-450 for Quarter ending September 30, 2006 will be forthcoming.
As a business operating in New Jersey you are required to comply with these changes.
Sales Tax
For sales that occurred between July 1, 2006 and July 14, 2006 the tax rate of 6% is applied. The tax rate of 7% is applied for sales from July 15, 2006 through July 31, 2006. All other subsequent returns are subject to the 7% sales tax rate.
Salem Reduced Rate Sales Tax
For sales that occurred between July 1, 2006 and July 14, 2006 the reduced rate sales tax of 3% is applied. The tax rate of 3.5% is applied for sales from July 15, 2006 through July 31, 2006. All other subsequent returns are subject to the 3.5% reduced rate sales tax.
For more information by phone call the Division of Taxation’s Customer Service Center at 609-292-6400 . TTY Equipment users call 1-800-286-6613 (within NJ, NY, PA, DE, and MD) or 609-984-7300 (anywhere). Online users should visit the Division of Taxation Web site or E-mail us. If you wish to write to the Division send your inquiry to New Jersey Division of Taxation, Information and Publications Branch, PO Box 281, Trenton, NJ 08695-0281.
Enclosed you will find the July and August 2006, ST-451 Monthly Remittance forms for your use.
The ST-450 for Quarter ending September 30, 2006 will be forthcoming.
As a business operating in New Jersey you are required to comply with these changes.
Sales Tax
For sales that occurred between July 1, 2006 and July 14, 2006 the tax rate of 6% is applied. The tax rate of 7% is applied for sales from July 15, 2006 through July 31, 2006. All other subsequent returns are subject to the 7% sales tax rate.
Salem Reduced Rate Sales Tax
For sales that occurred between July 1, 2006 and July 14, 2006 the reduced rate sales tax of 3% is applied. The tax rate of 3.5% is applied for sales from July 15, 2006 through July 31, 2006. All other subsequent returns are subject to the 3.5% reduced rate sales tax.
For more information by phone call the Division of Taxation’s Customer Service Center at 609-292-6400 . TTY Equipment users call 1-800-286-6613 (within NJ, NY, PA, DE, and MD) or 609-984-7300 (anywhere). Online users should visit the Division of Taxation Web site or E-mail us. If you wish to write to the Division send your inquiry to New Jersey Division of Taxation, Information and Publications Branch, PO Box 281, Trenton, NJ 08695-0281.
